IIA IIA-CIA-Part1 Practice Exams
Last updated on Oct 22,2026- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 22,2026
Which of the following fundamental principles of The IIA’s Code of Ethics is best described as performing work honestly diligently and responsibly?
- A . Integrity
- B . Proficiency
- C . Due Professional Care
- D . Competency
According to The IIA’s Code of Ethics, which of the following statements is true?
- A . When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
- B . When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
- C . When an internal auditor disagrees with the treatment received by workers in the organization’s foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.
- D . When an internal auditor continues with an audit engagement, despite the audit client’s claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.
A technology company recently hired an entry-level internal auditor.
To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?
- A . An understanding of fraud and fraud risk.
- B . IT audit expertise.
- C . Industry-specific knowledge
- D . At least one audit-related certification
Which of the following statements is the most appropriate example of the internal audit activity exercising due professional care during an audit of the payroll department?
- A . Internal auditors ensure that the work program is appropriately designed in order to identify all of the risks surrounding the payroll process.
- B . Internal auditors determine whether the policies, procedures, and practices of the payroll department are operating in accordance with relevant laws.
- C . Internal auditors verify whether the board of directors has implemented effective internal controls over the processes used by the payroll department.
- D . Internal auditors ask the organization’s risk manager to determine whether the degree of work planned is sufficient to determine whether payroll payments were complete and accurate.
Which of the following is an example of impairment to internal auditor independence or objectivity’?
- A . Assurance engagements for functions over which the chief audit executive (CAE) has responsibility are overseen by a party outside the internal audit activity
- B . Internal auditors provide consulting services relating to operations for which they had previous responsibilities
- C . Internal auditors provide consulting services relating to operations for which they have current responsibilities
- D . Consulting engagements for functions over which the CAE has responsibility are overseen by a party outside the internal audit activity
Which of the following statements is true regarding the role of the internal audit activity in the organization’s risk management process?
- A . The internal audit activity should not be responsible for developing the organization’s risk management framework, even with appropriate safeguards.
- B . The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios
- C . The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.
- D . The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.
Which of the following best describes organizational governance processes?
- A . Processes employed by internal and external assurance providers to authorize, direct, and provide oversight to management to better enable the meeting of organizational objectives
- B . Processes employed by the board of directors to authorize and provide guidance and oversight to management to promote the achievement of organizational objectives.
- C . Processes employed by the board of directors and senior management to mitigate risks to acceptable levels.
- D . Processes employed by risk owners to mitigate risks to acceptable levels within the organization’s risk appetite
Which of the following best describes a responsibility of the board of directors with regard to risk management throughout the organization?
- A . Monitor the organization’s overall risk activities in relation to its risk appetite and other risk criteria.
- B . Guide the integration of risk management with other business planning and management activities.
- C . Review the portfolio of risk of the organization in relation to its risk appetite.
- D . Assume responsibility for the effectiveness and success of the risk management framework
Which of the following best describes a responsibility of the board of directors with regard to risk management throughout the organization?
- A . Monitor the organization’s overall risk activities in relation to its risk appetite and other risk criteria.
- B . Guide the integration of risk management with other business planning and management activities.
- C . Review the portfolio of risk of the organization in relation to its risk appetite.
- D . Assume responsibility for the effectiveness and success of the risk management framework
Which action by senior management indicates to the internal auditor that there may be fraudulent activities occurring within the organization?
- A . Setting unrealistic targets for staff to achieve
- B . Granting external audit firms access to staff and records.
- C . Automating some processes and allowing others to be performed manually
- D . Enforcing a zero-tolerance policy for misconduct